Wiley GAAP 2015: Interpretation and Application of Generally Accepted Accounting Principles

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John Wiley & Sons, 20 lis 2014 - 1512
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The quick, complete, cross-referenced GAAP guide, with illustrations, explanations, and examples

Wiley GAAP 2015 contains the most comprehensive coverage of all GAAP pronouncements in a single volume, providing professionals with a complete reference to the entire GAAP hierarchy. This new edition includes the latest updates to the standards, along with AICPA ASEC statements of position and a comprehensive cross-reference of accounting topics to the new FASB codification system. All pronouncements are fully explained in detail, including terminology, and practice exercises demonstrate real-world application. Each chapter includes a discussion of perspectives and issues, sources of GAAP, definitions, concepts, rules, and examples, with specific appendices where applicable. This useful guide contains more examples and illustrations than any other GAAP reference, and all original pronouncements are referenced to the FASB Current Text.

GAAP is constantly being updated, and users require expert interpretation and explanation of relevant principles with every new pronouncement. This book provides clear, user-friendly guidance, including FASB Technical Bulletins, AcSEC Practice Bulletins, FASB Implementation Guides, and AICPA Statements of Position and Accounting Interpretations. Readers will:

  • Refer to GAAP standards and ASEC statements quickly and easily
  • Understand relevant terminology, concepts, and rules
  • Study detailed examples to gain a solid working knowledge of the standards
  • Gain confidence by practicing GAAP applications before using it in the field

This guide represents the most complete, comprehensive GAAP reference available, and the digital format allows for instant access to needed information through the point-and-click index and Table of Contents. Busy professionals need to get up to speed quickly without sacrificing a solid understanding, and Wiley GAAP 2015 is the essential user-friendly reference.

 

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Spis treści

ASC 605 Revenue Recognition
587
ASC 705 Cost of Sales and Services
645
ASC 710 CompensationGeneral
647
ASC 712 CompensationNonretirement Postemployment Benefits
653
ASC 715 CompensationRetirement Benefits
655
ASC 718 CompensationStock Compensation
707
ASC 720 Other Expenses
745
ASC 730 Research and Development
751

ASC 275 Risks and Uncertainties
199
ASC 280 Segment Reporting
205
ASC 305 Cash and Cash Equivalents
217
ASC 310 Receivables
221
ASC 320 InvestmentsDebt and Equity Securities
257
ASC 323 InvestmentsEquity Method and Joint Ventures
283
ASC 325 InvestmentsOther
317
ASC 330 Inventory
329
Other Assets and Deferred Costs
367
IntangiblesGoodwill and Other
375
Property Plant and Equipment
399
Liabilities
445
Asset Retirement and Environmental Obligations
449
Exit or Disposal Cost Obligations vii xi
465
29
471
ASC 440 Commitments
473
ASC 450 Contingencies
477
ASC 460 Guarantees
485
ASC 470 Debt
499
ASC 480 Distinguishing Liabilities From Equity
539
ASC 505 Equity
555
ASC 740 Income Taxes
757
45
811
61
852
ASC 808 Collaborative Arrangements
859
ASC 810 Consolidations
869
ASC 815 Derivatives and Hedging
901
ASC 820 Fair Value Measurements
961
ASC 825 Financial Instruments
985
ASC 830 Foreign Currency Matters
995
ASC 835 Interest
1023
ASC 840 Leases
1041
ASC 845 Nonmonetary Transactions
1115
ASC 850 RelatedParty Disclosures
1127
ASC 852 Reorganizations
1129
ASC 853 Service Concession Arrangements
1135
ASC 855 Subsequent Events
1139
ASC 860 Transfers and Servicing
1143
ASC 900s Specialized Industry GAAP
1181
Appendix Disclosure Checklist for Commercial Businesses
1317
465
1419
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Informacje o autorze (2014)

Joanne Flood, MBA, CPA, (Rockville Centre, NY) has accounting experience within both a Big 4 international firm and a small firm. She has worked as a senior manager in the AICPA's Professional Development group. Joanne received her MBA in Accounting Summa Cum Laude from Adelphi University.
While in public accounting, she worked on major clients in retail, manufacturing, and finance and on small business clients in construction, manufacturing, and professional services. At the AICPA, she managed the development and wrote courses in the accounting and auditing product line. She also wrote and produced training materials in a wide variety of media, including print, video, and audio, and pioneered the AICPA's elearning product line.

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